https://www.taxtmi.com/caselaws?id=397884 Penalty under the entry tax regime could not be sustained where the orders recorded no finding of wilful non-disclosure or mens rea, and the assessee had promptly paid the tax when pointed out. The court treated the penalty as penal in nature and held that it cannot be imposed mechanically merely because returns were not filed. The absence of a proper personal hearing, together with the long delay in starting penalty proceedings, further weakened the basis for levy. The penalty orders were therefore quashed and the writ petitions were allowed. en-us Thu, 30 Jul 2020 00:00:00 +0530 Tue, 01 Sep 2020 10:42:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397884 Penalty under the entry tax regime could not be sustained where the orders recorded no finding of wilful non-disclosure or mens rea, and the assessee had promptly paid the tax when pointed out. The court treated the penalty as penal in nature and held that it cannot be imposed mechanically merely because returns were not filed. The absence of a proper personal hearing, together with the long delay in starting penalty proceedings, further weakened the basis for levy. The penalty orders were therefore quashed and the writ petitions were allowed. Case-Laws VAT and Sales Tax Thu, 30 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397884